The Silver Center (TSC) produces cups and platters. TSC purchases silver and other metals that are processed into silver alloy that is used to make platters and cups. TSC incurred $48,000 of materials cost and $52,000 of labor cost to produce the silver alloy. Platters are made first and the residual alloy is remixed into a lower grade silver plated material that is used to make the cups. Remixing cost amount to $4,000. The recent batch contained 8,000 platters and 3,000 cups. TSC sold the platters for $140,000 and the cups for $20,000. If relative market value is used to allocate the joint cost, what is the income earned for cups?